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of <h1>Bombay HC rules on bad debt write-off compliance with Section 36(1)(vii)</h1> <h3>Commissioner of Income-tax Versus Omprakas B. Salecha</h3> Commissioner of Income-tax Versus Omprakas B. Salecha - [2010] 325 ITR 24 (Bom) The Bombay High Court dismissed the appeal for the assessment year 1999-2000 regarding the substitution of Section 36(1)(vii) with effect from April 1, 1989. The court found that when a bad debt is written off in the accounts of the assessee, it complies with the requirements of the section.
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